Auditor industry specialization and accounting estimates : evidence from asset impairments
Year of publication: |
2019
|
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Authors: | Stein, Sarah E. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 38.2019, 2, p. 207-234
|
Subject: | accounting estimates | asset impairments | auditor competencies | auditor industry specialization | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Arbeitsteilung | Division of labour |
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